The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the established doctrines of accounting; the criteria of fairness and reliability of financial information, as well as the substantiation of the classification misstatement of the financial statements based on the established criteria of the audit.
The article is devoted to the consideration of the information base for studying the incomes of the population, the standards used in international and domestic statistical practice, studying the main indicators of welfare and income of the population used in the Russian Federation, estimating the structure of incomes in the regions of the Russian Federation, and analyzing their differences in the territorial entities of the country. The article studies the relationship between the main indicators of income and welfare in 2011-2016.
The material for this report was the results of bacteriological examination of fish of various species (silver carp (Carassius gibelio); silver carp (Hypophthalmichthys nobilis); white cupid (Ctenopharyngodon idella); common carp (Cyprinus carpio); rainbow trout (Oncorhynchus mykiss), fry of sturgeon of Lena (Acipenser baeri) and sterlet (Acipenser ruthenus)) and various age groups in 2016–2018. in 7 fish farms in Belarus. As a result of research, 21 species of bacteria have been registered in introduced fish species in pond farms that are potential causative agents of bacterial diseases of introduced fish. Two types of bacteria – Shewanella putrefaciens and Aeromonas hydrophila – are invasive and harm the fish industry. Studies have shown seasonal changes in the frequency of occurrence of Sh. putrefaciens and A. hydrophila in introduced fish. During January-March, the infection of fish with A. hydrophila bacteria was not high, increasing sharply in April-May. In June-July, a decrease is observed, and in August is a sharp decrease in the infection of the internal organs and blood of fish with aeromonads. Bacteria Sh. putrefaciens were found in fish much less frequently than A. hydrophila, however, some seasonal dependence in the change in the frequency of its occurrence in introduced species is observed. The peak of occurrence is in June. The maximum values of the frequency of occurrence of pathogens of bacterial infections were noted for A. hydrophila in April (80.0%), for Sh. putrefaciens – in June (33.0%). It should be noted that the active consumption of mixed fodder and natural feed by the fish leads to the restoration of the body’s immune status after winter.
The common carp Cyprinus carpio (Linnaeus, 1758) is one of the widely cultured fish species in fish farms in The Republic of Belarus. The species proportion is 79.7% of total fish production by country. Helminthic invasions are the most common diseases of herbivorous fish. The research purpose is to study the helminth fauna of the common carp from fish farms of Belarus. The article provides literature and own research on the species composition of helminths and their prevalence of this introduced fish species. From 1950 to the present the helminth fauna of the common carp is represented by 19 species: 7 species of monogeneans (genus Dactylogyrus Diesing, 1850 – 3, genus Gyrodactylus Nordmann, 1832 – 2, genus Diplozoon Nordmann, 1832 – 1, genus Eudiplozoon Khotenovskii, 1985 – 1), 4 species of cestodes (genus Caryophyllaeus Gmelin, 1790 – 1, genus Khawia Hsu, 1935 – 1, genus Neogryporhynchus Baer et Bona, 1960 – 1, genus Schyzocotyle Achmerov, 1960 – 1), 6 species of trematodes (genus Bucephalus Baer, 1827 – 1, genus Posthodiplostomum Dubois, 1936 – 1, genus Diplostomum Nordmann, 1832 – 1, genus Tylodelphys Diesing, 1850 – 1, genus Ichthyocotylurus Odening, 1969 – 1, genus Sanguinicola Plehn, 1905 – 1), by ones of nematodes (genus Philometroides Yamaguti, 1935) and acanthocephalus (genus Acanthocephalus Koelreuter, 1771). During the parasitological examinations of the common carp from 5 fish farms in Belarus we have been established its helminths species composition (5 species) and their prevalence. Our findings suggest that carp cultivation in fish farms leads to reduced species composition of parasitic worms.
Objective of research. The purpose of the study – screening of new chemotherapeutic agents for the treatment of hexamita ornamental fish. Materials and methods. The test drugs were performed on juveniles of the discus Symphysodon discus a body mass of 15 g, spontaneously infested hexamitidae (Diplomonadida). 35 discus of the infected individuals were divided into 7 groups of 5 copies of the Fish 1, 2, 3, 4, 5, and 6th groups were appointed in the composition of granulated feed, respectively pyrimethamine at a dose of 50 mg/kg albendazole – 50, fenbendazole – 50, mebendazole – 10, magnesium sulfate – 500 and metronidazole in a dose of 50 mg/kg for 5 days. Fish 7 the first group was control and received feed without the drug. The effectiveness was considered after 5 days after the last Dachi medicated feed. Fish were dissected, the intestines were isolated, which were released from the food pulp, homogenized, and were studied by optical microscopy at a magnification of 180 times. Results and discussion. The number of examined in treated fish compared with the control decreased after the application of metronidazole by 95.5 %, mebendazole – 77.8, magnesium sulfate, which is 74.5, fenbendazole – by 56.6, albendazole – 50.5 and pyrimethamine – 24.4 %. Advanced for further testing are mebendazole, magnesium sulphate, fenbendazole and albendazole. The most effective was a basic drug – metronidazole. During the test degradation of fish were noted. Food activity was moderate at the level of 2% of ichthyomass. In fish treated with metronidazole, mebendazole and magnesium sulfate, have improved the condition.
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